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Question 1 of 4
1. Question
Hedge effectiveness is the degree to which changes in the fair value or cash flows of the hedged item that are attributable to a hedged risk are offset by changes in the fair value or cash flows of the hedging instrument.
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Question 2 of 4
2. Question
Which of the following is not a type of hedging relationships?
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Question 3 of 4
3. Question
Under which of the following conditions shall an entity discontinue prospectively the hedge accounting?
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Question 4 of 4
4. Question
A financial asset measured at amortised cost may be designated as a hedging instrument in a hedge of foreign currency risk.
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